Italia obtuvo la aprobación de la UE para implantar la facturación electrónica obligatoria el pasado 21 de abril, al recibir la derogación de los Artículos 218 y 232 de la Directiva del IVA de la UE. La autorización permitirá a Italia implantar la facturación electrónica obligatoria para todas las facturas domésticas business-to-business (B2B), business-to-consumer (B2C) y business-to-government (B2G), siendo la primera nación europea en llevar a cabo dicho mandato. La derogación será válida durante 5 años, con posibilidad de extensión.
Tras la introducción en Italia de la facturación electrónica B2B obligatoria, PGN considera que España es un candidato serio para ser el siguiente país europeo en introducir dichos mandatos. El ministerio de Hacienda español ya está desplegando la plataforma FACeB2B y la ley de contratación pública 9/2017 marca el punto de partida para el uso de esta plataforma.
A partir del 30 de junio del 2018 será obligatorio que tanto los subcontratistas como los contratistas principales de contratación pública intercambien facturas electrónicas a través de FACeB2B si estas sobrepasan los 5.000 euros.
El proceso será el siguiente:
El mismo día en el que el mandato extendido entre en vigor, las empresas privadas podrán utilizar la plataforma FACeB2B voluntariamente.
Este escenario es muy similar al desarrollo llevado a cabo en Italia. Primero, Italia impuso la facturación electrónica B2G a través de un centro gubernamental llamado Sistema di Interscambio (SDI) en el 2014. En 2017, las empresas privadas pudieron utilizar el SDI de manera opcional. A principios de julio de 2018, subcontratistas y contratistas principales de contratación pública estarán obligados a intercambiar facturas electrónicas a través de SDI y, finalmente, a partir de enero de 2019, todas las facturas B2B restantes deberán ser emitidas a través del centro gubernamental.
España todavía no ha recibido derogación de la Comisión de la UE para implementar el mandato B2B, por lo que es imposible estimar cuándo podría entrar en vigor este mandato. El año pasado, España implementó la declaración en tiempo real, SII. Tan solo es cuestión de tiempo que se necesite tomar una decisión política sobre qué ruta continuar: la facturación electrónica o la declaración electrónica.
El mandato B2G español entró en vigor en 2015. El alcance de este mandato se expandirá y la plataforma se abrirá para el uso voluntario del intercambio de facturas B2B. Aunque la fecha límite de España, el 30 de junio de 2018, está muy cerca, no todo está establecido. Hay une serie de cuestiones pendientes que podrían tener un impacto en la fecha de lanzamiento de FACeB2B y su funcionalidad en el futuro:
A pesar de que se trata de un desarrollo en curso, PGN considera que España ha progresado mucho con respecto a otros candidatos a implantar la facturación electrónica obligatoria, como Francia o Grecia. En Francia, por ejemplo, el mandato de facturación electrónica B2G no está completamente desplegado y se cuestiona seriamente la capacidad de ChorusPro de gestionar el volumen de facturas B2B. Y en Grecia no hay nada establecido actualmente, por lo que carece de una hoja de ruta para imponer la exigencia.
Fuente: https://www.interempresas.net
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